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Care Act 2014

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Interim accounts

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27(1)The Secretary of State may, with the approval of the Treasury, direct HEE to prepare accounts in respect of such period or periods as are specified in the direction (“interim accounts”).

(2)The interim accounts in respect of any period must include—

(a)the accounts of each LETB in respect of that period, and

(b)the accounts of each other committee of HEE in respect of that period.

(3)HEE must send copies of any interim accounts to—

(a)the Secretary of State, and

(b)if the Secretary of State directs, the Comptroller and Auditor General,

within such period as the Secretary of State may direct.

(4)The Comptroller and Auditor General must—

(a)examine, certify and report on any interim accounts sent under sub-paragraph (3)(b),

(b)if the Secretary of State directs, send a copy of the report on the accounts to the Secretary of State, and

(c)if the Secretary of State directs, lay copies of the accounts and the report on them before Parliament.

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